M2 CS - Rare in NZ - Real Value?

[M3AN 4203]

These don't come up often, this one is an import (Japan, so not a problem IMO), but are they worth 3x that of an M2 Comp, that has the same drivetrain and can be flashed with CS software (suspension aside)? In the US the CS is about 130% $ of the Comp, this one is nearly 300%, is that realistic?

https://www.trademe.co.nz/a/motors/cars/bmw/m2/listing/5483789767

Lovely though.

[E30 325i Rag-Top 3048]

I think there’s a couple of other factors in the desirability, and hence pricing of this M2 CS listing. 1. It’s very low mileage at only 10,000kms and 2. It’s a manual. 

The closest non-CS M2 the moment is also a 2021 Comp, slightly more kms and not a manual. That one has just been reduced to $84k. 
 

Is the CS that much better? Depends on what you want out of it.. can’t see the buyer really pushing their low kms CS on a track to feel the difference, more likely to keep it for sunny days and rarity value.